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Jan
01

2024 Annual APTC Tax Seminar

The American Property Tax Counsel is proud to announce that Chicago, Illinois will be the site of an in-person meeting for the 2024 Annual APTC Client Seminar.

Save the Dates! October 23-25, 2024 - Fairmont Chicago, Millennium Park - Chicago, Illinois

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Apr
23

2023 Annual APTC Client Seminar

The American Property Tax Counsel is proud to announce that Chicago, Illinois will be the site of an in-person meeting for the 2023 Annual APTC Client Seminar.

Save the Dates! October 11-13, 2023 - Fairmont Chicago, Millennium Park - Chicago, Illinois

THEME - Valuation on the Cutting Edge: Utilizing Data in an Evolving Market

APTC seminars provide an exclusive forum where invited guests can collaborate with nationally known presenters and experienced property tax attorneys to develop strategies to successfully reduce and manage property taxes.

FEATURED SPEAKERS

Anthony Barna,  MBA, CRE, MAI, SRA

Anthony Barna is Managing Director and consulting appraiser for Integra Realty Resources-Pittsburgh. He has been actively engaged in valuation and consulting since 1991 and his practice specializes in complex assignments for litigation support, eminent domain, tax assessment and financing.

Mr. Barna us a certified general real estate appraiser in Pennsylvania and holds the MAI and SRA professional designations from the Appraisal Institute and the CRE designation from the Counselors of Real Estate. He has been qualified to provide expert witness testimony before courts throughout the Commonwealth of Pennsylvania, as well as in Virginia, West Virginia and Connecticut. Mr. Barna was trained as a biomedical engineer at Boston University (B.S. 1984) and has a graduate degree in finance from Duquesne University (MBA 1988). 


Economist and Futurist Kiernan "KC" Conway, CCIM, CRE, MAI is the mind trust behind Red Shoe Economics, LLC, an independent economic forecasting and consulting firm furthering KC's mission as The Red Shoe Economist by providing organic research initiatives, reporting and insights on the impact of Economics within the commercial real estate industry. KC is a nationally recognized industry thought leader and Subject Matter Expert with expertise in Macro Economics, Valuations, Ports & Logistics, Banking Regulation, Real Estate Finance, MSA level market monitoring, Environmental Risk Management, Housing Economics and Tax Appeals.

A proud graduate of Emory University with more than 30 years' experience as a lender, credit officer, appraiser, instructor, and economist; KC is recognized for accurately forecasting real estate trends and ever-changing influences on markets all across the United States. With credentials from the CCIM Institute, Counselors of Real Estate and the Appraisal Institute, KC currently serves as Chief Economist of the CCIM Institute and as an Independent Director for Monmouth REIT MNR.

He is a gifted and prolific speaker having made more than 850 presentations to industry, regulatory and academic organizations in the last decade, and has been published in many national and regional newspapers and journals with frequent contributions to radio and television programming. 

KC Conway, MAI, CRE

William R. Emmons, PhD
Bill Emmons is Adjunct Lecturer at the Olin Business School of Washington University in St. Louis. Previously he was Lead Economist in Supervision at the Federal Reserve Bank of St. Louis. He is President of the St. Louis Gateway Chapter of the National Association for Business Economics (NABE).

Mr. Emmons received a PhD degree in Finance from the Kellogg School of Management at Northwestern University. He received bachelor's and master's degrees from the University of Illinois at Urbana-Champaign. Mr. Emmons is married with three children.

Peter Helland, MAI, AI-GRS, joined Newmark Valuation & Advisory in 2019 and currently serves as a Senior Vice President in the Chicago office.Pete is responsible for appraisal assignments; expert witness testimony; litigation support; client outreach; business development; and appraisal review assignments. His recent work has focused on assessment appeal assignments across the bulk of the Midwestern states and beyond.As a Midwest team leader for the Litigation Support & Consulting specialty practice at Newmark, his practice continues to expand for a number of clients including national/regional credit tenants, corporate office operators, and national/regional law firms. He has experience as an industry speaker on a national/regional scale for the Institute for Professionals in Taxation (IPT), American Bar Association (ABA), Women's Property Tax Association (WPTA), and Illinois Property Assessment Institute (IPAI). Pete teaches the Assessment Appeal Report Writing 7-hour course for the Appraisal Institute, which he co-developed as approved continuing education in four states.

Mr. Helland completed his demonstration appraisal report for his MAI designation on a big box retail property, which has been a specific property type of expertise for litigation.He received his undergraduate degree from the Purdue University in business management and finance. He serves as Vice President for the Chicago Chapter of the Appraisal Institute and will be President in 2024. Pete also serves as the Property Tax Program Chair for the Chicago Chapter of IPT.

Peter Helland, MAI, AI-GRS

David Lennhoff, MAI, SRA, AI-GRS
David Lennhoff is a principal with Lennhoff Real Estate Consulting, LLC, which is officed in Gaithersburg, Maryland. His practice centers on litigation valuation and expert testimony relating to appraisal methodology, USPAP, and allocating assets of a going concern. He has taught nationally and internationally for the Appraisal Institute. International presentations have been in Tokyo, Japan; Beijing and Shanghai, China; Berlin, Germany; Seoul, South Korea; and Mexico City, Mexico. He has been a development team member for numerous Appraisal Institute courses and seminars and was editor of its Capitalization Theory and Techniques Study Guide, 3rd ed. He was the lead developer for the Institute's asset allocation course, Fundamentals of Separating Real and Personal Property from Intangible Business Assets, and edited the two accompanying business enterprise value anthologies. He also authored the Small Hotel/Motel Valuation seminar. 

David is a principal member of the Real Estate Counseling Group of America, a national organization of analysts and academicians founded by the late William N. Kinnard, Jr., PhD. He is a past editor-in-chief of and frequent contributor to The Appraisal Journal, and a past recipient of the Journal's Armstrong/Kahn Award and Swango Award.

Mary O'Connor, ASA, CFE, is the partner-in-charge of Forensic and Valuation services. She specializes in business valuation and the appraisal of tangible and intangible assets for litigation and financial statement reporting with special focus in intangible assets in property tax appeal, securities, and transaction matters. She also possesses extensive experience with fairness and solvency opinions.

Mary has provided opinions to a wide variety of public and private clients in a range of industries including health care, governmental entities, agricultural businesses and food companies, senior living, technology, financial services, automotive, hospitality/gaming, manufacturing, natural resources, retail, utilities, waste management/recycling and real estate development. She has also provided litigation consulting and expert witness testimony to federal, state and local jurisdictions (including U.S. Tax Court, Delaware Chancery and Property Tax Appeals Boards) nationally and internationally in cases related to business valuation, lost profits damage analysis, diminution of business value, fraudulent conveyance, shareholder dispute, intangible assets in property assessment, breach of contract, fraud, estate taxation, marital dissolution, sale/leaseback, subrogation, ability to pay, insurance defense, condemnation and bankruptcy matters for both Plaintiffs and Defendants.

Mary O'Connor, ASA, CFE

Eric Schneider, MAI, SRA, AI-GRS
Eric Schneider is a Senior Appraiser with Jones, Roach, & Caringella, Inc., a real estate valuation and consulting firm that specializes in litigation support throughout the United States. Mr. Schneider has extensive experience with the appraisal of commercial and residential real estate, as well as review experience for litigation matters. His clients include government agencies, law firms, corporations, and private clients.

An active member of the valuation community, Mr. Schneider serves on various committees and boards related to the appraisal profession, including the Appraisal Institute and the International Right of Way Association. His service includes chairing the Appraisal Institute's national designation committee and Leader Development and Advisory Council. He is also a member of The Appraisal Journal review panel, an instructor for the Appraisal Institute, and a frequent presenter at legal, valuation, and university events.

MEMBER SPEAKERS


Jay W. Dobson is a partner with the law firm of Elias, Books, Brown & Nelson, P.C. in Oklahoma City. His practice is focused primarily on property tax, oil and gas law, commercial litigation, and real property law. Jay has a diverse property tax practice including wind and solar, natural gas power plants, mining facilities, pipeline systems, agriculture, commercial and retail properties, hotels, and apartments. Along with Bill Elias, Jay won the first wind farm ad valorem trial in the State of Oklahoma.

Jay received a B.S. in Business Administration and a M.B.A. from Oklahoma State University and a J.D. from Oklahoma City University. He is a member of the Oklahoma County Bar Association, the Oklahoma City Mineral Lawyers Society, and the Tax, Mineral, and Real Property Law Sections of the Oklahoma Bar Association.
Jay W. Dobson, Esq.

Cecilia Hyun, Esq.

Cecilia J. Hyun is a partner at Siegel Jennings Co, L.P.A., based in the Cleveland office. Her practice is focused on real estate tax assessment in Ohio. She is experienced in handling client portfolios for all commercial property types: retail, industrial, hotel, apartments, health care, and affordable housing located in multiple states. She helps review property tax values, assess appeal strategies, defend against increases in tax assessments, and evaluate potential property tax implications of acquisition/disposition. She works closely with taxpayers to tailor strategies specific to their needs and priorities.

In addition to representing taxpayers before various county boards of revision, the Ohio Board of Tax Appeals, and the Ohio Supreme Court, she has written professional articles on state and local taxation issues. Her article, "Ohio Supreme Court Affirms That It is the Fee Simple Interest to Be Valued for Real Property Tax Purposes" was awarded the 2018 IPT Property Tax Article of the Year. Cecilia received her B.A. from McGill University in Montreal and her J.D. from the Cleveland State University College of Law. She is a member of the Ohio State Bar Association, CREW Network, and IPT.


Kieran Jennings, CMI, CRE is Managing Partner at Siegel Jennings Co., L.P.A. Previously a Certified Public Accountant (CPA), Kieran focuses his practice on real property taxation and general state and local tax litigation. He has successfully tried cases before administrative boards, tribunals, courts, and appellate courts, including the Ohio Supreme Court. Kieran has experience in managing real property tax appeals throughout the U.S. and Canada and assists clients in due diligence property acquisitions, tax planning, and structured agreements between taxpayers and taxing jurisdictions.

Kieran is the Vice President and a member of the Executive Board of the American Property Tax Counsel (APTC), a national organization of which Siegel Jennings is a founding member. Kieran is Vice Chair for the Central and Northern Ohio Chapter of the Counselors of Real Estate and previously served on the Board of Directors for the Northern Ohio Chapter of NAIOP. Kieran regularly conducts seminars and workshops on various property tax issues for industry groups like the National Retail Round Table, The Ohio Society of CPAs, Institute for Professionals in Taxation (IPT), National Business Institute, and Lorman Education Service.
Kieran Jennings, Esq.

Kathleen Poole, Esq.
For close to five years, Kathleen represented clients in the State of California (including a number of fortune 500 companies) in all aspects of employment law, from compliance to advice to litigating in state and federal court. Kathleen was a member of a three-person trial team that won a unanimous jury verdict in Los Angeles Superior Court.

Kathleen's practice now encompasses a variety of assessment and property taxation matters for both private and public sector clients throughout Ontario and Canada.

Kathleen represents taxpayers and municipalities before the Assessment Review Board and Superior Courts in valuation disputes for all types of properties including office buildings and industrial properties. She advises clients on all matters relating to assessment and municipal taxation.

Timothy A. Rye is a litigator who advises clients on real estate valuation and property tax appeals. He advises on all aspects of the property tax appeal process, including: reviewing properties for potential success on appeal, filing appeals and all statutory disclosures, researching market data, preparing analyses for negotiations, negotiating resolutions, and litigating appeals if necessary. Tim represents a broad range of clients, including real estate investors, owners, developers, property and asset managers, corporations, and individuals with real estate holdings.

Tim started his career in real estate as a commercial real estate appraiser, where the majority of his appraisals were used in litigation. Tim is still a licensed Certified General Appraiser and, although he no longer prepares appraisals for clients, he employs his extensive knowledge and experience in valuation matters for clients every day.

As an attorney, he has represented clients in property tax appeals for retail, industrial, office, corporate headquarters, special use, and many other property types. He also has substantial experience in eminent domain matters, valuation disputes, and other property tax matters such as open space, green acres, conservation easements, and contamination tax issues.

Timothy Rye, Esq.

Linda Terrill, Esq.
Linda Terrill, Esquire is the current President of the American Property Tax Counsel. She is a partner with the law firm Property Tax Law Group, LLC where she is Co-Chair of the Real & Personal Property Tax Law Section. She has over 30 years of experience in state and local tax issues including real and personal property taxes, sales/use taxes and state income taxes.

Formerly, Ms. Terrill served as the General Counsel for the Kansas Court of Tax Appeals. As a member of the American Property Tax Counsel, she serves as the Chair of the Seminar Committee, Chair of the Marketing Committee and as the representative for the state of Kansas.

She is a frequent speaker and author in the field of property tax and valuation. She served on the national Legal Committee of the International Association of Assessing Officers and was a former President of the Administrative Law Section of the Kansas Bar Association.

Ms. Terrill is a graduate of Kansas University, Washburn University, and Washburn University School of Law. She earned her Master of Law in Taxation from the University of Missouri at Kansas City.

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Jul
11

2022 Annual APTC Client Seminar

The American Property Tax Counsel is proud to announce that Chicago, Illinois will be the site of an in-person meeting for the 2022 Annual APTC Client Seminar.


Save the Dates! October 19-21, 2022 - Fairmont Chicago, Millennium Park - Chicago, Illinois

THEME - Managing the Future in a Changing World

APTC seminars provide an exclusive forum where invited guests can collaborate with nationally known presenters and experienced property tax attorneys to develop strategies to successfully reduce and manage property taxes.

Event Information

This year's seminar will address recent developments and current trends in the areas of property taxation and real estate. We will bring together nationally-known economic, technological, appraisal, and legal experts to provide valuable insight on managing the future of property taxation in a system that continues to change based on economics and other influences.

See the Featured Speakers appearing at the 2022 Seminar.


Featured Speakers


Anthony Barna 

Anthony Barna is Managing Director and consulting appraiser for Integra Realty Resources-Pittsburgh. He has been actively engaged in valuation and consulting since 1991 and his practice specializes in complex assignments for litigation support, eminent domain, tax assessment and financing.


Mr. Barna us a certified general real estate appraiser in Pennsylvania and holds the MAI and SRA professional designations from the Appraisal Institute and the CRE designation from the Counselors of Real Estate. He has been qualified to provide expert witness testimony before courts throughout the Commonwealth of Pennsylvania, as well as in Virginia, West Virginia and Connecticut. Mr. Barna was trained as a biomedical engineer at Boston University (B.S. 1984) and has a graduate degree in finance from Duquesne University (MBA 1988).

Economist and Futurist Kiernan "KC" Conway, CCIM, CRE, MAI is the mind trust behind Red Shoe Economics, LLC, an independent economic forecasting and consulting firm furthering KC's mission as The Red Shoe Economist by providing organic research initiatives, reporting and insights on the impact of Economics within the commercial real estate industry. KC is a nationally recognized industry thought leader and Subject Matter Expert with expertise in Macro Economics, Valuations, Ports & Logistics, Banking Regulation, Real Estate Finance, MSA level market monitoring, Environmental Risk Management, Housing Economics and Tax Appeals.

A proud graduate of Emory University with more than 30 years' experience as a lender, credit officer, appraiser, instructor, and economist; KC is recognized for accurately forecasting real estate trends and ever-changing influences on markets all across the United States. With credentials from the CCIM Institute, Counselors of Real Estate and the Appraisal Institute, KC currently serves as Chief Economist of the CCIM Institute and as an Independent Director for Monmouth REIT MNR.

He is a gifted and prolific speaker having made more than 850 presentations to industry, regulatory and academic organizations in the last decade, and has been published in many national and regional newspapers and journals with frequent contributions to radio and television programming.

KC Conway, MAI, CRE 


William R. Emmons, PhD

Bill Emmons is Lead Economist in Supervision at the Federal Reserve Bank of St. Louis and President of the St. Louis Gateway Chapter of the National Association for Business Economics (NABE). He conducts research and speaks frequently on topics including the economy, housing and mortgage markets, banking, financial markets, financial regulation, and household financial conditions.

Mr. Emmons received a PhD degree in Finance from the Kellogg School of Management at Northwestern University. He received bachelor's and master's degrees from the University of Illinois at Urbana-Champaign. Mr. Emmons is married with three children.

Pam is the Associate Presiding Judge for the Arizona Superior Court in Maricopa County, which is the fourth largest trial court system in the country. Prior to her appointment as the Associate Presiding Judge, Pam served as the Presiding Civil Judge, the Associate Criminal Presiding Judge, and the Associate Presiding Judge (Downtown) for Family Court. She chairs Arizona's Task Force on Jury Data Collection, Policies, and Procedures and the Statewide Jury Selection Workgroup. She also co-chaired the Maricopa County Superior Court's committee tasked with improving access to justice and reforming the Court's resource center. Her committee work also includes the Advisory Committee on the Rules of Evidence, the Steering Committee on Arizona Case Processing Standards, the Task Force on the Arizona Rules of Criminal Procedure, the Committee on Superior Courts, the Committee on Time Periods for Electronic Display of Superior Court Case Records, Data Quality Standards Committee, Our Courts Arizona, Arizona Task Force to Supplement Keeping of the Record by Electronic Means, National State Court Remote Jury Pilot Group, the Superior Court Records Retention Schedule Revision Committee, and the Civil Practice and Procedure Committee. Pam also serves on the Maricopa County Superior Court Jury Committee and chairs the Court's Data Integrity Committee. She was awarded the Chief Justice Outstanding Contributions to Arizona Courts Award in 2022, Judge of the Year by Phoenix Chapter of the American Board of Trial Advocates (2021) and the Maricopa County Bar Association (2018), and the Mark Santana Award for exceptional contributions in law-related education (2008). Prior to becoming a judge, Pam worked as a partner at Bryan Cave LLP.

Pamela S. Gates


David Lennhoff, MAI, SRA, AI-GRS

David is a principal with Lennhoff Real Estate Consulting, LLC, which is officed in Gaithersburg, Maryland. His practice centers on litigation valuation and expert testimony relating to appraisal methodology, USPAP, and allocating assets of a going concern. He has taught nationally and internationally for the Appraisal Institute. International presentations have been in Tokyo, Japan; Beijing and Shanghai, China; Berlin, Germany; Seoul, South Korea; and Mexico City, Mexico. He has been a development team member for numerous Appraisal Institute courses and seminars and was editor of its Capitalization Theory and Techniques Study Guide, 3rd ed. He was the lead developer for the Institute's asset allocation course, Fundamentals of Separating Real and Personal Property from Intangible Business Assets, and edited the two accompanying business enterprise value anthologies. He also authored the Small Hotel/Motel Valuation seminar. David is a principal member of the Real Estate Counseling Group of America, a national organization of analysts and academicians founded by the late William N. Kinnard, Jr., PhD. He is a past editor-in-chief of and frequent contributor to The Appraisal Journal, and a past recipient of the Journal's Armstrong/Kahn Award and Swango Award.


Kevin Reilly serves as a Managing Partner for evcValuation LLC. In this capacity, he provides direction, technical support, and oversight on the valuation of complex income-producing properties.

Mr. Reilly has valuation experience in property tax valuation, purchase price allocation, insurance, pre-deal buy/sell, end-of-lease, pretrial and litigation support, and appraisal reviews. Properties he has appraised include power plants, utility property, oil refineries, petrochemical plants, pipelines, refined product terminals, telecommunications networks, cement plants, and general manufacturing and support facilities.

Mr. Reilly joined the appraisal industry in 2002 as an associate appraiser with American Appraisal Associates. From 2006 until 2009, he was a Vice President with Duff & Phelps working as a property tax consultant. In 2009, he rejoined American Appraisal and led an independent property tax valuation practice focused on energy-related properties. In 2015, Mr. Reilly founded evcValuation, which is focused on providing independent, unbiased appraisals of complex income-producing properties.

Kevin S. Reilly, ASA


Member Speakers


Jay W. Dobson, Esq.

Jay W. Dobson is a partner with the law firm of Elias, Books, Brown & Nelson, P.C. in Oklahoma City. His practice is focused primarily on property tax, oil and gas law, commercial litigation, and real property law. Jay has a diverse property tax practice including wind and solar, natural gas power plants, mining facilities, pipeline systems, agriculture, commercial and retail properties, hotels, and apartments. Along with Bill Elias, Jay won the first wind farm ad valorem trial in the State of Oklahoma.

Jay received a B.S. in Business Administration and a M.B.A. from Oklahoma State University and a J.D. from Oklahoma City University. He is a member of the Oklahoma County Bar Association, the Oklahoma City Mineral Lawyers Society, and the Tax, Mineral, and Real Property Law Sections of the Oklahoma Bar Association.

Mr. Fowler's practice includes representation of taxpayers in Pennsylvania, New York and New Jersey with respect to a wide variety of property types and valuation issues.

Brian has pursued appeals on Class A regional malls, Breweries, complex industrial, petroleum tank farms, corporate headquarters, apartments, hotel, cell sites, aviation hangers and properties affected by environmental contamination.

He has appeared before the New Jersey Tax Court, Pennsylvania Court of Common Pleas and the Supreme Court of New York. In addition to assessment appeal cases, Brian has also represented numerous clients in property tax matters involving exemptions, abatements, and farmland assessments. He frequently counsels clients with respect to property tax issues relating to the purchase and sale of real estate, and assisting clients with property tax projections for budgetary purposes.

Prior to joining GLG, he gained valuable experience clerking for Judge Peter D. Pizzuto J.T.C of the New Jersey Tax Court. Brian received his Juris Doctor from Widener University (1999), and a Bachelor of Science, cum laude, from Temple University (1996).

Brian Fowler, Esq.


Gilbert C. "Gib" Laite, III, Esq.

Gib Laite is an attorney at Williams Mullen who has practiced in the real estate, construction and commercial dispute areas for 38 years. He frequently assists clients with the negotiation and litigation of cases involving real and personal property taxes and the assessment of tax-exempt properties.

Gib graduated from the University of Southern Maine with a degree in Business Administration. After working in his family's real estate business, he attended Wake Forest University School of Law where he graduated cum laude. Upon graduation he clerked for the United States District Court before entering private practice where he started out trying condemnation cases and railroad title disputes. Over time his real estate and construction litigation experience led him to the property tax arena where he has for the past decade enjoyed success working on a variety of matters. Representative cases included but are not limited to industrial facilities, shopping malls, big box stores, apartment complexes, and office buildings. Gib is recognized by Best Lawyers of America in eight categories involving real estate, construction and litigation.

Paul Moore is a commercial litigator who practices primarily in valuation-related matters, including contract disputes, and state and local tax controversies. He has handled a wide variety of valuation matters, representing clients in business disputes, and property, transaction privilege and use tax disputes before state and local taxing authorities, the Arizona Tax Court, and the Arizona Court of Appeals and Supreme Courts. He is licensed in Arizona and Colorado.

He represents taxpayers owning state-assessed properties such as pipelines, telecommunications companies, electric generation facilities and airlines, and all types of locally-assessed real and personal property including hotels, shopping malls, department stores, high-rise office buildings and campuses, apartment complexes, theaters, residential subdivisions, commercial greenhouses, land and hospitals.
Paul is rated AV Preeminent by Martindale-Hubbell, and enjoys an excellent reputation with his peers and the bench. As one judge noted, "Mr. Moore is a very experienced tax attorney. He is always prepared and professional in the courtroom. I recommend him very strongly."

Paul is originally from Manchester, England. He holds doctorate and undergraduate degrees in chemistry. He came "stateside" to Texas in 1986 for a year of teaching undergraduate chemistry, but while there he met his future wife Janet and the rest, as they say, is history. Paul became a US citizen in 1997. In his life before the law, he worked for 6 years as an environmental/analytical chemist for a Fortune 500 Company.

Paul Moore, Esq.


Cris K. O'Neall, Esq.

Cris K. O'Neall focuses his practice on ad valorem property tax and assessment counseling and litigation (appeal hearings and trials). For over 30 years he has represented a variety of California taxpayers in proceedings before county assessment appeals boards, the State Board of Equalization, the Superior Court, the California Court of Appeal, and the California Supreme Court. Cris received his J.D. from the University of California at Los Angeles in 1986 and a B.A., summa cum laude, from Claremont McKenna College in 1982. He has represented property taxpayers in over a dozen California appellate court cases that resulted in published opinions, including DFS Group LP v. County of San Mateo (Court of Appeal, 1st Dist., 2019), Elk Hills Power LLC v. Board of Equalization (Calif. Supreme Court, 2013), and SHC Half Moon Bay LLC v. County of San Mateo (Court of Appeal, 1st Dist., 2014). Cris is active in the following professional property tax organizations: California Taxpayers Association (CalTax), Member, Board of Directors; California Alliance of Taxpayer Advocates (CATA), Chair, Board of Directors; and American Property Tax Counsel (APTC), Treasurer and California Member. In 2018, he received the "Advocate of the Year" Award from CATA for his leadership in amending several of California's Property Tax Rules, and in 2021 he received the "Lifetime Achievement" Award from CATA. Cris has co-authored the California Chapter of the American Bar Association's Property Tax Deskbook for over 20 years and he has published numerous articles on property tax matters. He is also the Co-Editor of the treatise Taxing California Property (4th Edition). Finally, over the past 30 years Cris has taught and spoken before many audiences on property tax-related topics.

Molly is a partner in the Chicago Office of Siegel Jennings, a national property tax law firm. She is a third-generation property tax attorney from Chicago. As a litigator and trusted advisor, she collaborates with Owners, Asset Managers, Acquisition teams and Tax Departments to identify, create and execute property tax reduction strategies. She becomes a member of her clients' management team. Her goal is to maximize and protect the full potential of real estate assets, minimize related tax liabilities, and resolve disputes with tax authorities and government entities.

Molly's client experience ranges from family owned 1031 portfolios to national commercial investment funds, including special use properties such as hospital campuses to multi-million-dollar manufacturing facilities.

Her comprehensive understanding of the commercial real estate market was developed in part through her time as a real estate broker in the Chicago area prior to starting her legal career. Molly regularly represents clients in hearings before review boards, local assessors' offices, the Illinois Property Tax Appeal Board, and the circuit courts.

Molly Phelan, Esq.


Steven P. Schneider, Esq.

Steve Schneider is an ad valorem property tax counselor and litigator. He has obtained several landmark decisions for property taxpayers through trials lasting as long as 130 days and as short as 1 day. His clients have received more than $100 million of property tax savings throughout the country. Steve works extensively with industrial, commercial, telecommunications, and energy taxpayers where thorough knowledge of the changing regulatory and business environments is essential for a proper presentation of a taxpayer's valuation case.

Lisa Stuckey is a partner in the law firm of Ragsdale, Beals, Seigler, Patterson & Gray, LLP, and is Chair of the Property Tax Group of the firm, as well as their Designated Representative in the American Property Tax Counsel. She has practiced in the area of property taxation for over 35 years, and for the past 23 years, her practice has been devoted exclusively to representing local, national, and international commercial and industrial taxpayers, on real and personal property tax issues, appearing for hearings, arbitrations, mediations, trials, and arguments in administrative tribunals, the Georgia Tax Tribunal, the Superior Courts throughout Georgia, and the Georgia appellate courts.

Ms. Stuckey frequently speaks on the topic of property taxation to attorneys for legal education seminars, and to industry groups. She also frequently writes property tax articles appearing in such publications as the National Real Estate Investor, and Southeast Real Estate Business, as well as the quarterly publication of the American Property Tax Counsel Newsletter.

Lisa Stuckey, Esq.


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American Property Tax Counsel

Recent Published Property Tax Articles

How Poor Performance Can Aid Property Tax Appeals

Accounting for weak operations can buoy arguments to reduce taxable value, writes Baker Jarrell of Popp Hutcheson PLLC.

Property taxes are an ongoing headache for many commercial real estate owners, especially when their properties generate inadequate income. Assessors compound these frustrations when they value underperforming real estate as if it were...

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John Stark and Kirk Garza: Assessors Often Overvalue Student Housing

With competition from a growing supply of purpose-built student housing (PBSH) and student renters' ever-evolving preferences driving costs, property owners in the sector must guard against excessive tax assessments.

Assessors often treat this special asset class as a traditional multifamily development, while PBSH is designed specifically for university students. As such...

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Obsolescent Real Estate Presents Complications for Property Taxes

Incurable obsolescence — the stealth killer of commercial real estate value — is all too often overlooked in property tax appeals.

Any obsolescence can affect a property's value. Normal obsolescence involves curable problems, such as outdated fixtures and finishes that reduce a building's desirability. In valuation, the anticipated cost to cure...

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